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In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.
Students must demonstrate the depth and breadth of their abilities according to the CPA Competency Map. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived.
The association admits members based on either their existing professional accounting body memberships, accountancy qualifications, or experience. [4] As of April 2015 it was pursuing Ofqual recognition as an awarding body; a 2018 document stated that by 2022 it could begin preparations for an application to Ofqual. [ 5 ]
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.
Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 26-36: AIN-APB16: Superseded by FAS 141 1972 March: Accounting for investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretations 2-6: AIN-APB4: Interpretation 4 and 6 deleted by FAS 96; Interpretation 5 deleted by FAS 111 1972 June
Positive assurance is a concept within accounting ethics, occurring when a certified public accountant (CPA) believes financial statements to be true or correct. Issuing an opinion that the financial statements are presented fairly in conformity with U.S. GAAP is an example of a CPA providing positive assurance. A CPA would provide positive ...
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